http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/5688 Sun, 22 Feb 2026 20:00:56 GMT 2026-02-22T20:00:56Z http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/4558 Title: THE WORLD BANK CREDIT FACILITIES INFLUENCE IN FRAMING HIGHER EDUCATION QUALITY IN SRI LANKA: A CASE STUDY OF COMMERCE AND MANAGEMENT FACULTY, UNIVERSITY OF KELANIYA Authors: Munasinghe, A. Abstract: Higher education sector plays a significant role in producing intellectual and human capital for countries’ economic and social development. In Sri Lanka, graduates un-employability and limited access opportunities to higher education are critical issues of the sector in uplifting the Sri Lankan economy from lower middle income status to upper middle income status country. The policy makers have invited the World Bank to review the higher education sector during 1990s for suggesting improvements. The outcome of the study highlights the necessity of improving the quality and relevance of the higher education provided by the national universities in Sri Lanka to enable producing globally employable graduates. Between the period of 2003- 2020, the World Bank has funded through three projects, named IRQUE, HETC and AHEAD for the sector improvements. This study reviewed documentary sources to understand how these projects conceptualize ‘quality’ and impact on Sri Lankan higher education sector. As a case study, the Faculty of Commerce and Management Studies of the University of Kelaniya, was selected to reveal how their fund winning study programs have been affected by the quality perceptions of the World Bank and to understand the means through which those quality constructs were operationalized by the academic departments offering the degree programs. This study contributes as the first impact study examining implementation proposals of all three World Bank projects. Findings reveal the World Bank’s influence in framing the conception of ‘quality’ as producing graduates fit-for purpose; - purpose being the career ready graduates. In line with this, the study programs have aligned curriculum for the job-market requirements, embedded skillset demanded by the employers into formative assessment and evaluation and made changes to teaching and learning modes and methods to adopt proposed changes. Fri, 01 Jan 2021 00:00:00 GMT http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/4558 2021-01-01T00:00:00Z http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/4557 Title: MANAGEMENT ACCOUNTING PRACTICES ADOPTION AND DETERMINANTS: A REVIEW OF WORLDWIDE EMPIRICAL EVIDENCES Authors: Jariya, A.M.I.; Velnampy, T. Abstract: There is a common belief that the management accounting practices adoption offers relevant and timely information to mangers for making economic decisions and thereby improving an organization's performance. However, there are notable differences in the adoption of different MAPs, its extent, and determinants across different nations. Directed by this fact, the search for knowledge of the context that determines the adoption of MAPs is growing. To explore the intuition in understanding the MAPs’ adoption across different countries worldwide, the objectives of this article are to review the prior empirical literature on the level of adoption and benefits of adopting MAPs, to identify the factors which determine MAPs’ adoption across different countries, and to develop a conceptual framework that could be used for future research. There are forty-three research articles reviewed both from developed and developing countries, including evidence from the USA, UK, Europe, Japan, Australia, New Zealand, Taiwan, Malaysia, Singapore, China, Finland, Turkey, Vietnam, Barbados, Jamaica, Egypt, Libya, Iran, Bali, India, Estonia, Canada, Thailand, Jordan, Tehran, Kenya, Tunisian,the Czech Republic and Nigeria. The review reveals that the adoption of MAPs significantly differs across countries; the adoption of traditional MAPs is widely available worldwide, and the adoption of advanced MAPs such as activity-based costing and balanced scorecards is higher in developed countries. Further, the review identified national culture, size, competition, perceived environmental uncertainty, advanced manufacturing technology, organizational structure, organizational strategy, customer power, total quality management, the complexity of processing system, product perishable, organizational capacity to learn, industry type, the origin of organization, owner-manager commitment, Life cycle stage of the firm, interactive use, diagnostic use, dynamic tension, organizational DNA, rational capital with the supplier and interactive control as the determinants of MAPs. However, the review reports that these factors have mixed evidence concerning MAPs’ adoption. Finally, a conceptual framework has been developed based on the contingency theory of management accounting related to the determinants of MAPs that could be empirically tested for future research. Fri, 01 Jan 2021 00:00:00 GMT http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/4557 2021-01-01T00:00:00Z http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/4556 Title: LEVEL OF AWARENESS REGARDING EQUITY INVESTMENT OF RETAIL INVESTORS: EVIDENCE FROM INDIA Authors: Bhuyan, R.; Singh, R.; Bhattacharjee, J. Abstract: In this research, we assess the awareness level of investors towards equity market and equity investment, the influence of investment behavior, and their demographic profile on their possessing of information. Using stratified random sampling method in collecting raw data from South Assam, India we find that retail equity share investors are moderately informed about various aspects of investment in equity shares and there is no significant association between the demographic variables other than gender and awareness about equity investment. Considering the findings of the study, we anticipate a need from policy makers to engage in investors’awarenessprogram to increase their awareness about equity market and its investing benefits. A special consideration should be given to the female group while designing the awarenessprogram as they are observed to be less aware compared to the male retail investors. Fri, 01 Jan 2021 00:00:00 GMT http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/4556 2021-01-01T00:00:00Z http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/4555 Title: IMPACT OF PERSONALITY TRAITS ON STOCK INVESTMENT DECISION MAKING AND THE MEDIATING EFFECT OF FINANCIAL SELF EFFICACY Authors: Nirmali, K.D.H.; Buvanendra, S. Abstract: This purpose of this research examines the influence of personality traits on individual stock investment decision-making and tests the mediating role of financial self-efficacy between the investors' traits and their stock investment decision-making in Sri Lanka. A questionnaire based survey was conducted to collect the data from 460 registered individual investors at Colombo Stock Exchange (CSE). The regression analysis was adopted to examine the impact of personality traits on stock investment decision-making. Moreover, mediating analysis was done using sobel test. The results revealed that extraverted individual investors prefer stock investment. In contrast, the individual who possesses sympathy toward others, helpfulness, and personal warmth tend to follow others' advice, and those agreeable investors negatively impact stock investment decisions at CSE. Further, the case of financial self-efficacy fully mediates the relationship of extra version, conscientiousness, neuroticism, and openness to experience with stock investment decision making and partially mediates the relationship of agreeableness and stock investment decision making. The study has insights to investors, stockbrokers, and regulators as the crucial factors to recognize individual investors' traits and financial self-efficacy differences in making a sound investment decision. Fri, 01 Jan 2021 00:00:00 GMT http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/4555 2021-01-01T00:00:00Z